Bureau Comptable Orban: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Bureau Comptable Orban
Largest movements
- Tangible fixed assets -€33,439
down €33,439 (-40.8%), from €82,011 to €48,572
of which Plant, machinery and equipment: -€18,621
- Intangible fixed assets -€18,100
down €18,100 (-49.2%), from €36,810 to €18,710
- Receivables within one year +€16,972
up €16,972 (+65.5%), from €25,898 to €42,870
- Deferred charges and accrued income -€2,475
down €2,475 (-78.2%), from €3,166 to €691
- Debts after one year -€37,544
down €37,544 (-58.9%), from €63,758 to €26,214
- Advances received +€20,000
new in 2025: €20,000
- Tax, wage and social debts -€7,757
down €7,757 (-22.3%), from €34,840 to €27,083
of which Taxes: -€9,050
- Profit (loss) carried forward -€7,756
down €7,756 (-69.1%), from -€11,228 to -€18,984
- Current portion of long-term debt -€5,197
down €5,197 (-16.9%), from €30,741 to €25,544
- Gross operating margin -€11,507
down €11,507 (-9.7%), from €118,554 to €107,047
- Other operating charges +€3,228
up €3,228 (+275%), from €1,174 to €4,402
- Taxes -€3,123
down €3,123 (-96.7%), from €3,228 to €105
- Depreciation -€2,748
down €2,748 (-7.6%), from €36,368 to €33,620
- Financial charges -€1,447
down €1,447 (-21.4%), from €6,751 to €5,304
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,376 | €118,568 | -€36,808 | -23.7% |
| Fixed assets | 21/28 | €125,711 | €73,882 | -€51,829 | -41.2% |
| Intangible fixed assets | 21 | €36,810 | €18,710 | -€18,100 | -49.2% |
| Tangible fixed assets | 22/27 | €82,011 | €48,572 | -€33,439 | -40.8% |
| Plant, machinery and equipment | 23 | €22,632 | €4,011 | -€18,621 | -82.3% |
| Furniture and vehicles | 24 | €59,379 | €44,561 | -€14,818 | -25.0% |
| Financial fixed assets | 28 | €6,890 | €6,600 | -€290 | -4.2% |
| Current assets | 29/58 | €29,665 | €44,686 | +€15,021 | +50.6% |
| Amounts receivable within one year | 40/41 | €25,898 | €42,870 | +€16,972 | +65.5% |
| Trade receivables | 40 | €25,898 | €42,870 | +€16,972 | +65.5% |
| Cash at bank and in hand | 54/58 | €601 | €1,125 | +€524 | +87.2% |
| Deferred charges and accrued income | 490/1 | €3,166 | €691 | -€2,475 | -78.2% |
| Total equity and liabilities | 10/49 | €155,376 | €118,568 | -€36,808 | -23.7% |
| Equity | 10/15 | €7,364 | -€392 | -€7,756 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,228 | -€18,984 | -€7,756 | -69.1% |
| Amounts payable | 17/49 | €148,012 | €118,960 | -€29,052 | -19.6% |
| Amounts payable after more than one year | 17 | €63,758 | €26,214 | -€37,544 | -58.9% |
| Financial debts | 170/4 | €63,758 | €26,214 | -€37,544 | -58.9% |
| Amounts payable within one year | 42/48 | €83,409 | €92,524 | +€9,115 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €30,741 | €25,544 | -€5,197 | -16.9% |
| Financial debts | 43 | €11,798 | €9,802 | -€1,996 | -16.9% |
| Credit institutions | 430/8 | €11,798 | €9,802 | -€1,996 | -16.9% |
| Trade debts | 44 | €6,030 | €7,893 | +€1,863 | +30.9% |
| Suppliers | 440/4 | €6,030 | €7,893 | +€1,863 | +30.9% |
| Advances received on contracts in progress | 46 | - | €20,000 | +€20,000 | |
| Taxes, remuneration and social security | 45 | €34,840 | €27,083 | -€7,757 | -22.3% |
| Taxes | 450/3 | €23,847 | €14,797 | -€9,050 | -38.0% |
| Remuneration and social security | 454/9 | €10,993 | €12,286 | +€1,293 | +11.8% |
| Other amounts payable | 47/48 | - | €2,202 | +€2,202 | |
| Accrued charges and deferred income | 492/3 | €845 | €222 | -€623 | -73.7% |
| Remuneration, social security and pensions | 62 | €70,030 | €71,373 | +€1,343 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,368 | €33,620 | -€2,748 | -7.6% |
| Other operating charges | 640/8 | €1,174 | €4,402 | +€3,228 | +275% |
| Gross operating margin | 9900 | €118,554 | €107,047 | -€11,507 | -9.7% |
| Operating profit (loss) | 9901 | €10,982 | -€2,348 | -€13,330 | |
| Financial income | 75/76B | €10 | €1 | -€9 | -90.0% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -90.0% |
| Financial charges | 65/66B | €6,751 | €5,304 | -€1,447 | -21.4% |
| Recurring financial charges | 65 | €6,751 | €5,304 | -€1,447 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €4,241 | -€7,651 | -€11,892 | |
| Income taxes | 67/77 | €3,228 | €105 | -€3,123 | -96.7% |
| Profit (loss) for the period | 9904 | €1,013 | -€7,756 | -€8,769 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,013 | -€7,756 | -€8,769 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.